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FASB/IASB Discussion Paper: Preliminary Views on Financial Statement Presentation

April 15, 2009

The Small Business Financial and Regulatory Affairs Committee (“the Committee”) of the Institute of Management Accountants (“IMA”) appreciates the opportunity to comment on the Discussion Paper, Preliminary Views on Financial Statement Presentation, issued by the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”; together with the FASB, “the Boards”).

FASB/IASB Discussion Paper: Preliminary Views on Financial Statement Presentation (pdf)

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